Publication: The environmental balance sheet
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
COSMULESE, Cristina Gabriela, AXENTIOI, Mălina . The environmental balance sheet. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 13-18. ISBN 978-9975-75-895-6.
In this article, through the environmental balance sheet we try to get information on the cause and consequences of producing all the negative effects both in the past, now and in the future due to an economic activity that will have a significant impact on the environment and eventually upon us and our successors.The environmental balance sheet is necessary for the obtaining or renewal of an environmental authorization, either for the liquidation of a company, the cessation of its activity, even in the event of a change of the holder of an activity within an enterprise. According to the law, the environmental balance sheet is based on well-defined and delimited requirements, so it is divided into three levels, namely: environmental balance sheet- level 0, environmental balance sheet -level i- and environmental balance sheet - level ii. More and more in Europe and Romania we are talking about "green houses", hence the concept of "green costs". The construction of such houses involves a larger budget, but monthly costs may be even 90% lower, and in the case of building such a building that will be destined for the headquarters of a company the costs will be gradually amortized and the most important entrepreneur will provide a working environment favorable to its employees. JEL: M41, Q51, Q56
In this article, through the environmental balance sheet we try to get information on the cause and consequences of producing all the negative effects both in the past, now and in the future due to an economic activity that will have a significant impact on the environment and eventually upon us and our successors.The environmental balance sheet is necessary for the obtaining or renewal of an environmental authorization, either for the liquidation of a company, the cessation of its activity, even in the event of a change of the holder of an activity within an enterprise. According to the law, the environmental balance sheet is based on well-defined and delimited requirements, so it is divided into three levels, namely: environmental balance sheet- level 0, environmental balance sheet -level i- and environmental balance sheet - level ii. More and more in Europe and Romania we are talking about "green houses", hence the concept of "green costs". The construction of such houses involves a larger budget, but monthly costs may be even 90% lower, and in the case of building such a building that will be destined for the headquarters of a company the costs will be gradually amortized and the most important entrepreneur will provide a working environment favorable to its employees. JEL: M41, Q51, Q56
Keywords
environmental balance sheet, the management sustainability, environmental impact, environmental costs, IAS 38, IAS 36